2025 Delaware Code
Title 4 - Alcoholic Liquors and Marijuana
Chapter 13. The Delaware Marijuana Control Act
Subchapter VIII. Marijuana Regulation Fund; Taxes
§ 1386. Deposit of receipts.

Universal Citation:
4 DE Code § 1386 (2025)
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§ 1386. Deposit of receipts.

(a) All money received by the Division of Revenue under this chapter shall be allocated as follows:

(1) All marijuana tax money and all money received through fees or other mechanisms must be deposited in accordance with § 6103(a) of Title 29 and credited to the Marijuana Regulation Fund.

(2) Each month, 7% of total marijuana tax money received from the preceding month shall be withdrawn from the Marijuana Regulation Fund and credited to the Justice Reinvestment Fund.

(b) The State Treasurer shall invest the Funds consistent with the investment policies established by the Cash Management Policy Board. The State Treasurer shall credit interest to the Funds on a monthly basis consistent with the rate established by the Cash Management Policy Board.

84 Del. Laws, c. 24, § 4; 
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